https://www.taxtmi.com/caselaws?id=446699 CESTAT Kolkata dismissed revenue's appeal regarding differential customs duty demand on poppy seeds imported from Turkey. The respondent declared significantly lower prices compared to other importers of similar goods. The Tribunal relied on precedent from CESTAT Mumbai involving multiple importers, holding that if contemporaneous import values were accepted by revenue without doubt in assessment orders, those values should be used for comparison purposes. The Tribunal found no infirmity in the lower authority's order and upheld the decision favoring the importer. en-us Wed, 06 Dec 2023 00:00:00 +0530 Wed, 30 Oct 2024 13:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446699 CESTAT Kolkata dismissed revenue's appeal regarding differential customs duty demand on poppy seeds imported from Turkey. The respondent declared significantly lower prices compared to other importers of similar goods. The Tribunal relied on precedent from CESTAT Mumbai involving multiple importers, holding that if contemporaneous import values were accepted by revenue without doubt in assessment orders, those values should be used for comparison purposes. The Tribunal found no infirmity in the lower authority's order and upheld the decision favoring the importer. Case-Laws Customs Wed, 06 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446699